摘要
公司社会责任理论纠正了股东利益至上的片面理念,要求公司在开展经营活动中不仅要遵守法律法规,而且也要遵守一般的商业伦理和社会的善良风俗,尤其要注重对公司债权人的责任承担。当今各国关于债权人参与公司治理的模式主要有两种,一种是以英、美为代表的债权人间接、消极参与模式,另一种是以德国和日本为代表的债权人直接、积极参与模式。我国债权人特别是银行债权人参与公司治理的模式应从内部监督和外部制约两个方面来完善。
Social responsibility of corporate theory corrects the one-sided idea that stockholders＇ interest is supreme, which also requires the corporate not only to obey law and statute but also to comply with the common commercial ethics and social morality mores, especially to undertake the responsibility to creditor of the corporate. Nowadays, there are two modes about creditors participating in corporate governance, one of which is creditors＇ indirect and passive participating, such as England and America, the other is creditors＇ direct and positive participating, such as Germany and Japan. In China, the mode of creditors＇ participating in corporate governance, especially when the creditor is the bank, should be perfected from internal supervision and external constraint.
出处
《政法论丛》
2009年第4期79-83,共5页
Journal of Political Science and Law
基金
司法部2008年基金项目<公司社会责任的法律问题研究--基于中日韩公司法比较>(08SFB5013)的阶段性研究成果
关键词
公司社会责任
公司治理模式
债权人
social responsibility of corporate
the mode of corporate govemance
creditor
